CLA-2-63:RR:NC:TP:349 A84486
Mr. John H. Qualey
Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of a pillowcase from Portugal.
Dear Mr. Qualey:
In your letter dated June 3, 1996 you requested a tariff classification ruling on behalf of Franco Manufacturing Company.
The submitted sample is a pillowcase. This pillowcase is made of 100 percent cotton woven yarn dyed fabric. The surface is lightly napped. It measures approximately 20 x 32 inches. The fabric is folded over and sewn on two sides. One side has a slit opening used to accommodate the insertion of a pillow. There is a NYC Giants emblem appliqued to the front portion.
The applicable subheading for the pillowcase will be 6302.31.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: containing any embroidery, lace, braid, edging, trimming, piping or applique work: napped... pillowcases, other than bolster cases. The rate of duty will be 21.4 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division